P&Cs currently registered as charities

The annual reporting due dates for many P&Cs is approaching. Some handy information.

• When asked if your P&C is incorporated, answer yes if your P&C is incorporated under the Parents and Citizens Associations Incorporation Act 1976
• When asked for an incorporation number, skip this question. Incorporation numbers are only given to non-profits incorporated under the Associations Incorporation Act 2009 (i.e. under NSW Fair Trading. The P&C Incorporation Act 1976 is entirely separate legislation specific to NSW P&Cs, and P&Cs do not get an incorporation number under this legislation
• When asked if your P&C has an authority to fundraise, skip the question or answer not applicable. P&C Associations are exempt from the need for a fundraising authority.

P&Cs not currently registered as charities.

• Previously, to be considered exempt from income tax, not-for-profits like P&Cs could either register as charities with the ACNC (Australian Charities and Not-for-profits Commission) or self-assess as income tax exempt.
• Now, any not-for-profit with a charitable purpose must register with the ACNC and be endorsed by the ATO to be exempt from completing annual income tax returns.
• This link explains things in more detail